PENSION ARREAR RECEIVED - EPS 95 SCHEME

• Question 1: Yes, you are fully eligible to claim tax relief under Section 89(1) on EPS-95 pension arrears received for past years.

• Question 2: Yes, pension arrears are treated similarly to salary arrears under Rule 21A to relieve you from the higher tax burden caused by bunching multiple years of income into FY 2025–26.

• Action Required: You must file Form 10E online on the e-filing portal before filing your ITR to successfully claim this relief.

Thank you sir for the advice.